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Regulating EU sustainability reporting : learning from failure and success / David Monciardini.
- Format:
- Book
- Author/Creator:
- Monciardini, David, author.
- Series:
- Elements in corporate governance
- Cambridge elements. Elements in corporate governance
- Language:
- English
- Subjects (All):
- Sustainable development reporting--European Union countries.
- Sustainable development reporting.
- Accounting--European Union countries.
- Accounting.
- Sustainability--European Union countries--Accounting.
- Sustainability.
- European Union countries.
- Physical Description:
- 1 online resource (83 pages) : illustrations.
- Place of Publication:
- Cambridge, U.K. ; New York, NY : Cambridge University Press, 2025.
- System Details:
- text file
- Summary:
- "Deterioration of socio-ecological systems requires deep changes in business regulation, including accounting rules. However, policymakers and stakeholders have recursively failed to deliver on mandatory sustainability reporting. Over the last decade, things have rapidly changed. Particularly in the EU, we are witnessing the standardisation and harmonisation of sustainability reporting. This Element questions what explains changes in sustainability reporting regulation and what one can learn from the past. It suggests that there is a structural fallacy in the design of the regulation of accounting for sustainability, which needs to be addressed to avoid another failure. The Element concludes by setting out a bold blueprint for rethinking reporting regulation based on a series of paradigmatic changes."-- Provided by publisher.
- Contents:
- 2. Unpacking the sustainability reporting conundrum
- 3. History of sustainability reporting
- 4. Putting the pieces together: what explains changes?
- 5. Learning from failure and success: proposals for a paradigmatic change
- Notes:
- Includes bibliographical references.
- Description based on online resource; title from digital title page (viewed on October 22, 2025).
- Other Format:
- Print version :
- ISBN:
- 9781009737074
- 1009737074
- 9781009737104
- 1009737104
- OCLC:
- 1539299683
- Publisher Number:
- CIPO000281580
- Access Restriction:
- Restricted for use by site license
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